The Swiss taxpayer cannot apply the flat-rate regime for income produced in Italy, as Switzerland is not part of the European Economic Area : with l ' question 119 released on Friday 24 April the Agency confirms the application of the cause of exclusion in relation to Non-EU countries , with the only exception of residents of Iceland, Norway and Liechtenstein .
The causes of exclusion from the flat-rate scheme
As regards the possibility of accessing the flat-rate regime, reference should be made to the following two paragraphs of article 1 L. 190 / 2014 :
on paragraph 54 contemplates the access requirements and provides that taxpayers natural persons carrying out business activities, arts and professions apply the flat-rate regime if in the previous year they achieved revenues or received fees not exceeding euro 65. 000 and have incurred expenses for employed or assimilated work for an amount not exceeding € 20. » Read More